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Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32

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[Page] 64

Proof
99 Horses at £0.3.9 each £18.11.3
20 per Cent £3.14.3
£22.5.6

I James Millar Surveyor aforesaid hereby Certify that upon careful consideration I
find the foregoing Rates and Duties amount to Twenty two pounds five shillings and
Six pence Sterling And that upon the [ ] Day of Jan. [January] 1798 I delivered to John
Cheap Esq an exact duplicate of this accot. [account] containing my oath that the foregoing
Inhabitants were duly served with Requisitions and that they are charged according
to their own Returns or the best Information I could obtain
James Millar Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32

This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, and Perthshire, between the 5th of April 1797 until the 5th of April 1798.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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